capital stock discount and expense

дисконт и расходы на акционерный капитал
Статья бухгалтерского баланса. Превышение номинальной стоимости над ценой, по которой акции были приобретены акционерами, представляет собой дисконт акционерного капитала. Расходы, понесенные в связи с выпуском и реализацией акционерного капитала, которые не могут с достаточными основаниями быть отнесены к статье "Организация" или статье "Прибыль", отражаются в статье "Дисконт и расходы на акционерный капитал".

Англо-русский словарь по инвестициям. 2014.

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